Do you already have an appropriate file to be used with the bios440.fileName ?
Then it maybe possible to edit the relevant part with the PhoenixBIOS-Editor
From the DMTF specification, it looks like that SMBIOS 2.7 and onwards supports the SKU string.
Looking at a Windows 10 VM (hardware version 12) with virtual BIOS, the SMBIOS shows as version 2.4 in msinfo32; while looking at dmidecode of a Linux VM with virtual EFI, the SMBIOS shows version 2.7.
So I suspect at minimum the VMware VM needs to have virtual EFI as firmware.
However, on Workstation Pro 12.5.9 with a Windows 10 host with SMBIOS 3.0 that has an SKU string; adding the line smbios.reflectHost = "TRUE" only picked up the manufacturer, model, and serial number of the host within the Linux VM with EFI/SMBIOS 2.7. I am not aware of any other vmx configuration that comes close to touching the SKU string in the SMBIOS of the VM.
I tried editing the default BIOS.440.ROM from the installation, but it doesn't contain the SKU in the DMI Strings so I can't make my change there.
And Dell BIOS updates don't support the /writeromfile flag any more so I can't extract what I need from there.
Still no SKU Number in the DELL_314 DMI Strings but thanks for looking!
Right now I'm trying to sort out how the EFI64.ROM can be edited to see if SKU is supported in there. I've got the UEFITool but I'm not seeing DMI strings in there yet.
I re-looked the DMTF spec.
It looks like there are two SKU fields in two different sections.
One is in System Information (Type 1) (available in SMBIOS 2.4 and onwards) while the other is in System Enclosure (Type 3) (this is the one available in SMBIOS 2.7 and onwards).
However, given the smBIOS.reflectHost = "TRUE" did not make the Linux EFI VM pick up the System Information Type 1 SKU in the dmidecode Type 1 section from the non-empty SKU string of a SMBIOS 3.0 host; it is unlikely that the VMware application is looking out for it and setting it for the VM.
Can you use some other SMBIOS information in lieu of SKU? There is an assetTag field that you should be able to pass.
smBIOS.assetTag = "YourTagName"